https://www.taxtmi.com/forum/issue?id=111918 Service tax on telephone charges is admissible as input tax credit when the telephone is used in the course of business; service tax on insurance premiums for machinery used in manufacture is also eligible. However, credit for insurance on passenger motor vehicles is restricted under the Cenvat Credit Rules and is not available where the vehicle is for personal use by employees or directors. en-us Wed, 17 May 2017 11:20:54 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111918 Service tax on telephone charges is admissible as input tax credit when the telephone is used in the course of business; service tax on insurance premiums for machinery used in manufacture is also eligible. However, credit for insurance on passenger motor vehicles is restricted under the Cenvat Credit Rules and is not available where the vehicle is for personal use by employees or directors. Discussion-Forum Service Tax Wed, 17 May 2017 11:20:54 +0530 https://www.taxtmi.com/forum/issue?id=111918